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Keywords: earnings management
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Journal Articles
Accounting Horizons 1–22.
Published: 25 September 2023
...Xin Dai; Zheng Qiao; Chongwu Xia SYNOPSIS This study examines how options trading plays a unique role in curbing firms’ earnings management. We find that options trading volume deters managers’ earnings manipulations, and the effect can be explained by unique characteristics of the options markets...
Journal Articles
Journal Articles
Accounting Horizons (2023) 37 (2): 105–132.
Published: 01 June 2023
... relation, earnings management, and market efficiency. We also introduce some new findings that were not in the original studies. We use a framework that maps firms’ business activities into share prices and provide straightforward descriptions of the research methodologies, empirical findings...
Journal Articles
Accounting Horizons (2022) 36 (1): 1–24.
Published: 01 March 2022
... of corporate culture on two primary ex ante measures of financial reporting quality—the absolute value of accruals and Dechow, Ge, Larson, and Sloan (2011) F-score, which captures the likelihood of earnings management or misstatement. In additional analyses, we also consider the presence...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2022) 36 (1): 151–169.
Published: 01 March 2022
... be negatively affected when they face conflicts of interest. Using a sample of Chinese firms, we show that if analysts are under pressure (i.e., housed in a brokerage firm where specific mutual funds hold large positions in a company covered by the analyst), their role in lowering the firm earnings management...
Journal Articles
Accounting Horizons (2022) 36 (1): 171–196.
Published: 01 March 2022
... quality earnings management Nonprofit organizations face pressure from donors, lenders, regulators, and other key stakeholders not only to fulfill a charitable mission but also to meet certain performance thresholds. Existing studies of such thresholds primarily focus on nonprofits' ability...
Journal Articles
Accounting Horizons (2021) 35 (4): 63–81.
Published: 01 December 2021
...Carol Callaway Dee; Ayalew Lulseged; Tianming Zhang SYNOPSIS We investigate if Big 4 firms are asymmetrically more effective than non-Big 4 firms in monitoring income-increasing versus income-decreasing quarterly earnings management. We also study the Securities and Exchange Commission's (SEC...
Journal Articles
Journal Articles
Journal Articles
Journal Articles
Accounting Horizons (2014) 28 (4): 847–867.
Published: 01 December 2014
... not differentiate between MBE achieved operationally versus through earnings management, despite previously documented differences in future performance. We explore the relation between MBE, earnings management, and future performance in the post-scandal period and find evidence of mispricing consistent...
Journal Articles
Accounting Horizons (2014) 28 (3): 605–626.
Published: 01 September 2014
...Yu Flora Kuang; Bo Qin; Jacco L. Wielhouwer SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger...
Journal Articles
Accounting Horizons (2014) 28 (3): 529–559.
Published: 01 September 2014
... versions. I thank the support of the University of Connecticut and Thomson Reuters for providing the analyst data. All errors are my own. September 2012 March 2014 2014 external monitoring earnings management expectations management financial analysts institutional investors...
Journal Articles
Accounting Horizons (2014) 28 (1): 39–57.
Published: 01 March 2014
... of earnings management, and thus implies higher audit risk. Using audit fees as a proxy for audit risk, our results indicate that capitalized SDC are negatively associated with audit fees for firms where capitalization is inconsequential to beating analysts' forecasts, and also for firms with low...
Journal Articles
Accounting Horizons (2013) 27 (2): 205–228.
Published: 01 June 2013
... are associated with smaller abnormal accruals, thereby implying that female auditors may have a constraining effect on earnings management. In general, our findings indicate that the behavioral differences between women and men may have important implications for the quality of auditing and financial reporting...
Journal Articles
Accounting Horizons (2011) 25 (3): 537–557.
Published: 01 September 2011
... ties and earnings management. Still, the increase in managerial/board risk aversion since SOX appears to have negated the effect of social ties on earnings management in the post-SOX period. Board independence and financial reporting quality remain topics of ongoing interest. The study is important...